text: In the 1920s and 30s, Albert H. Taylor, Arthur C. Hardy , and others of the General Electric company developed a series of instruments that were capable of easily recording spectral data "in reflection". Their display preference for the data was "% Reflectance". In 1946, Frank Benford published a series of parametric equations that gave results equivalent to the Stokes formulas. The formulas used fractions to express reflectance and transmittance.